Connecticut State Department of Revenue Services

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This information is not current and is being provided for reference purposes only

Ruling 89-213

Manufacturing

This Ruling has been obsoleted by AN 94(7)

You have inquired as to the application of the sales and use tax on the taxability of the creation of trade show exhibits.

It is our opinion that the creation of trade show exhibits is not a manufacturing production process. It is our further opinion that the creation of trade show exhibits is governed by the regulations relating to contractors as found in section 12-426-18 of the Regulations of Connecticut State Agencies.

LEGAL DIVISION

November 15, 1989